List of EU Countries for VAT

Dixie HairstonUpdated April 17, 2017

A Value Added Tax is a general consumption tax added to goods and services bought and sold in a particular community. The tax is based on the value added to goods and services during production or manufacture. Generally, a VAT is added to imports to create a fair level of competition for in-country producers. Members of the European Union--an economic and political partnership of 27 countries in the United Kingdom and Europe--use a VAT.

VAT rate of 25

Denmark, Hungary and Sweden have a standard VAT rate of 25. Denmark does not offer reduced and super reduced rates on goods and services. However, Hungary offers a reduced rates on hotel accommodations, pharmaceutical products and newspapers. Sweden offers a reduced rate on books, hotel accommodations and admission to sporting events.

VAT rate of 22

Finland and Poland have a standard VAT rate of 22. Finland offers a reduced rate on foodstuffs, pharmaceutical products and books. Poland offers a reduced rate on water supplies, pharmaceutical products and children's car seats. Super reduced rates are offered for food products and agricultural inputs.

VAT rate of 21

Belgium, Greece, Lithuania and Latvia have a standard VAT rate of 21 per cent. Belgium and Greece offer a reduced rate on some foodstuffs, water supplies as well as some pharmaceutical supplies. Lithuania and Latvia offer a reduced rate on pharmaceutical products, medical equipment for disabled people and books.

VAT rate of 20

Bulgaria, Czech Republic, Estonia, Italy, Austria, Portugal and Slovenia have a standard VAT rate of 20. Some of these countries offer reduced and super reduced rates on certain goods and services. Bulgaria only offers a reduced rate on hotel accommodations. The Czech Republic, Estonia, Italy, Portugal and Slovenia offer a reduced rate on pharmaceutical products, medical equipment for the disabled and books. Austria offers reduced rates on foodstuffs, water supplies and some pharmaceutical products. Italy offers super reduced rates on food products, books, newspapers and periodicals.

VAT rate of 19

Germany, France, the Netherlands, Romania and Slovakia have a standard VAT rate of 19. Germany, France and the Netherlands offer a reduced rate on foodstuffs, water supplies and books. Romania and Slovakia offer reduced rates on pharmaceutical products, medical equipment for the disabled and books. France offers a super reduced rate on food products, pharmaceuticals and periodicals.

VAT rate of 18

Malta has a standard VAT rate of 18. This country offers a reduced rate on medical equipment for the disabled, books, newspapers and periodicals. Malta has no VAT on foodstuffs, water supplies or pharmaceutical products.

VAT rate of 16

Spain has a standard VAT rate of 16. This country offers a reduced rate on foodstuffs, water supplies, medical equipment for the disabled and admission to cultural events. Spain also offers a super reduced rate on some pharmaceutical products, food products, books, newspapers and periodicals.

VAT rate of 15

Cyprus and Luxembourg have a standard VAT rate of 15. Cyprus and Luxembourg offer reduced rates on foodstuffs, medical equipment for the disabled and books. Luxembourg offers super reduced rates on all goods and services.

VAT Rebates

VAT rebates are available for visitors to the EU under certain conditions. Visitors must provide proof of non-EU residency, goods must be exported within three months of purchase and there is a minimum value of goods and services to qualify.

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About the Author

Dixie Hairston started writing professionally in 2010. She has been published in "Cactus Yearbook," the University of Texas' annual, and on various websites. She specializes in writing travel-related articles. Hairston has a Bachelor of Arts in sociology from the University of Texas at Austin.